Released on 25 September 2026, EY Poland’s analysis covers the Ministry of Finance’s proposed expansion of the JPK_KR_PD (Unified Control File for Corporate Income Tax) data dictionary and the RPD (Rozliczenie Podstawy Opodatkowania) node structure. The changes, published for public consultation, aim to enable tax authorities to reconstruct the transition from accounting profit to taxable income with greater granularity. Taxpayers must remap their chart of accounts, adjust CIT calculation logic, and update ERP or tax software to generate the new tags by the yet-to-be-announced mandatory date.
Key Takeaways
- Granular Data Requirements: The expanded dictionary introduces new tags for tax-exempt income, non-deductible expenses, transfer pricing adjustments, and temporary differences. Companies must ensure their general ledger captures these dimensions at the transaction level, not just at summary level.
- System Remediation Urgency: EY warns that many enterprises underestimate the IT effort required. The RPD node restructuring demands a complete rebuild of the tax bridge between financial accounting and tax reporting modules. EY recommends immediate gap analysis and engagement with software vendors to avoid non-compliance penalties under Article 80a of the Tax Ordinance.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement